The deadlines for tax returns have been postponed due to the corona pandemic.
A different submission deadline than usual also applies to the 2022 tax year.
Kassel – The tax return is due every year.
At the same time, the question arises as to what can be deducted from taxes.
With all the deadlines, it's easy to lose track.
What many do not know: The so-called "Fourth Corona Tax Assistance Act" of July 20, 2021 and April 1, 2022 extended the deadlines for tax returns.
We explain what this means for consumers and what deadlines have to be met.
Deadline for tax return 2022: Extension of the time window due to Corona
Normally, since 2019, the tax return for the previous year must be submitted by July 31, as the income tax assistance association United Income Tax Assistance (VLH) explains.
In previous years, the deadline was May 31st.
But the corona pandemic even influenced the regulations for filing tax returns.
With the "Fourth Corona Tax Assistance Act", the federal government decided to extend the deadline.
The tax return for 2022 must be submitted by September 30, 2023.
The tax return for the year 2023 by August 31, 2024. The following year the deadline is set to July 31 again.
tax year | Deadline |
|---|---|
2017 | May 31, 2018 |
2018 | July 31, 2019 |
2019 | July 31, 2020 |
2020 | July 31, 2021 |
2021 | October 31, 2022 |
2022 | September 30, 2023 / October 2, 2023 |
2023 | August 31, 2024 / September 2, 2024 |
2024 | July 31, 2025 |
Source: | United income tax assistance eV |
If the day of submission falls on a weekend, the deadline is postponed to the following Monday.
For example, the 2023 submission deadline falls on a Saturday (September 30, 2023).
Therefore, the tax return for 2022 must
be submitted to the tax office on
October 2, 2023 .
In 2024, too, the final submission deadline for the tax return for 2023 will be postponed to September 2, 2024.
Deadlines for submitting the tax return with the help of a tax consultant or a tax association
It is important to know that this deadline only applies to those who do their tax returns themselves, informs the wage tax advisory association.
If a tax aid association or a tax consultant prepares your tax return, other deadlines apply.
tax year | Deadline |
|---|---|
2021 | August 31, 2023 |
2022 | July 31, 2024 |
2023 | June 2, 2025 |
2024 | April 30, 2026 |
Source: | Income Tax Advisory Association e. V |
If you miss the deadline, the tax office will set a late fee.
According to the VLH, at least 25 euros are due for each started and late month, but the amount can vary.
Because the general rule is that 0.25 percent of the assessed tax is due — the maximum amount is 25,000 euros.
It is therefore very important to keep an eye on the deadlines.
There are also a few things to consider when it comes to property tax.
Tax return 2022: Who has to file a tax return and who doesn't
In addition to the self-employed, freelancers and tradespeople, some employees also have to submit a tax return.
This case applies when:
You have multiple employers
You are an employee and have additional income that totals more than 410 euros
You are married and you or your partner have tax class V, tax class VI or tax class IV with a factor
You have received wage replacement benefits such as unemployment benefit or parental benefit of more than 410 euros per year
You have an exempt amount registered by the tax office and your wages as a single person are higher than
EUR 13,150 or more than EUR 24,950 per year as a married couple
You got divorced and you or your ex-partner remarried in the same year (Source:
Vereinigte Lohnsteuerhilfe eV
)
In addition to the obligation to file a tax return, there is also the option of submitting a voluntary tax return.
This can be claimed retrospectively for up to four years and can be claimed by persons who are not obliged to file a tax return.
This means that the 2019 tax return can be submitted to the tax office by December 31, 2023.
(vk)
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